研发支出加计扣除新政对企业研发方式选择影响

R&D Expenditure Plus the Deduction of the Impact of the New Deal on the Choice of Enterprise R & D

根据财政部、国家税务总局、科技部于2015年11月2日联合发布的《关于完善研究开发费用税前加计扣除政策的通知》(财税[2015]119号)的规定,企业可根据自身需求选择合适的研发方式,进而享受不同的加计扣除优惠比例。文章主要从研发方式不同对企业收益大小影响的角度,结合资金的时间价值理论以及研发技术水平等影响因素,探讨不同情形下研发支出加计扣除新政对企业研发方式选择的影响,并为企业提供了相应的建议,旨在为降低企业研发风险提供理论依据。

According to the Ministry of Finance, the State Administration of Taxation, the Ministry of Science and Technology jointly issued on November 2, 2015, 'on the improvement of research and development costs before the tax deduction policy notice'(fiscal [2015]No. 119), the enterprise according to their own need to choose the appropriate way to develop research, and then enjoy the different deduction of the proportion of concessions. This paper mainly discusses the influence of R & D expenditure and deduction of the New Deal of R & D mode and discusses the influence of R & D expenditure in different situations on the choice of R & D mode of the enterprise, which is based on the influence of R & D level on the profitability of the enterprise.This paper also gives some corresponding recommendations to provide a theoretical basis and reduce the risk of R & D.